Fuel taxation-gasoline gallon equivalent.

WORKING DRAFT
2013
STATE OF
WYOMING
13LSO-0593

HOUSE BILL
NO.

HB0254

Fuel taxation-gasoline gallon equivalent
.

Sponsored by:
Representative(s) Miller

A BILL

for

AN ACT relating to taxation; providing that the gasoline fuel tax shall be imposed based on the amount of energy produced
from a gasoline product
as specified;
providing definitions; providing rulemaking authority;
providing
conforming amendments
;
and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1
.

W.S. 39
‑
17
‑
101(a)
(ii),
(xxii),
(xxvi)
and by creating
new paragraph
s
(
xxviii)
and (xxix), 39
‑
17
‑
103(c)(
i
), 39
‑
17
‑
104(a), 39
‑
17
‑
107(a)(
i
)
(A) through (D), (ii)
,
(iii), (iv)(A),
(v)
(C)
, (xi)
and
(b)(iii)
, 39
‑
17
‑
108(c)(vi)
, 39
‑
17
‑
109(c)(ii) and (vi) and
39
‑
1
7
‑
111(c)(ii) are
amended to read:

39
‑
17
‑
101.

Definitions.

(a)

As used in this article:

(ii)

"Bulk gasoline" means thirty-five (35) gallons

or gasoline gallon
equivalent

or more purchased and delivered at one (1) time, excluding gasoline delivered into the attached gasoline tanks or auxiliary tanks of a licensed motor vehicle;

(xxii)

"Billed gallons" means the gallons

or gasoline gallon equivalent

billed to the customer;

(xxvi)

"Gallon"
means
,
unless the context or subject matter otherwise requires
,
one
(1)

gallon

of gasoline produced and distilled from
petroleum
as measured on a gross basis as defined in this section
;

(xxviii)

"Gasoline gallon equivalent" means the amount of a particular gasoline product,
expressed as a
percentage of a gallon, necessary to
equal the energy content
of
one (1) gallon of gasoline produced and distilled
wholly

from petroleum
.
On or before
December 1, 2013 and on
or before
each December 1 thereafter, the department shall promulgate rules and regulation
s

specifying
the gasoline gallon equivalent for each gasoline
product sold at retail in the state. The rul
es and regulations shall incorporate the
most recent
version of the gasoline gallon equivalent for a gasoline product adopted by the National Conference of Weights and Measures
;

(xxix)

"Gasoline product" means
a specified type of
gasoline produced and developed from a specific feedstock or a blend of
two (2) or more
feedstocks
as determined by rule and regulation of the
department
, but does not include gasoline produced and distilled entirely from petroleum
.
The department shall provide classifications for gasoline products with a different classification for each product with a standard deviation in energy content of more than ten percent (10%) of gasoline distilled entirely from petroleum.

39
‑
17
‑
103.

Imposition
.

(c)

Taxpayer. The following shall apply:

(
i
)

Every person who sells or offers to sell to the retail trade gasoline for use in motor vehicles shall conspicuously display a sign stating the price per gallon
or gasoline
gallon
equivalent
including all applicable
taxes. The provisions of this subsection shall not apply to key lock or card lock fuel dispensing systems;

39
‑
17
‑
104.

Taxation rate.

(a)

Except as otherwise provided by this section and W.S. 39
‑
17
‑
105, the total tax on gasoline shall be fourteen cents ($.14) per gallon

and gasoline
gallon
equivalent
. The rate shall be imposed as follows:

(
i
)

There is levied and shall be collected a license tax of thirteen cents ($.13) per gallon

and gasoline
gallon
equivalent

on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39
‑
17
‑
105;

(ii)

Notwithstanding paragraph (
i
) of this subsection, gasoline sold for use in aircraft shall be taxed at four cents ($.04) per gallon

and gasoline

gallon
equivalent

except for those fuels exempted under W.S. 39
‑
17
‑
105;

(iii)

In addition to the tax collected pursuant to paragraphs (
i
) and (ii) of this subsection, there is
levied and shall be collected a license tax of one cent ($.01) per gallon

and gasoline
gallon
equivalent
on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39
‑
17
‑
105(
a).

3
9
‑
17
‑
107.

Compliance; collection procedures.

(a)

Returns and reports. The following shall apply:

(
i
)

On or before the last day of each month:

(A)

When gasoline is purchased in Wyoming from a Wyoming licensed supplier, the supplier shall report to the department all gallons

or gasoline gallons equivalent

used, sold or distributed in the state during the preceding calendar month and remit all taxes due under this article;

(B)

When gasoline is purchased out of Wyoming for use, sale or distribution in Wyoming, the Wyoming licensed supplier shall report to the department all gallons

or gasoline gallons equivalent

used, sold or
distributed during the preceding calendar month and remit all taxes due under this article;

(C)

When gasoline is purchased in Wyoming from a Wyoming licensed refiner, the refiner shall report to the department all gallons

or gasoline gallons equivalent

used, sold or distributed during the preceding calendar month and remit all taxes due under this article;

(D)

A Wyoming licensed importer shall report to the department all gallons

or gasoline gallons equivalent

imported during the preceding calendar month and remit taxes due under this article unless the tax has been paid to an out-of-state licensed supplier;

(ii)

Each person transporting, conveying or bringing gasoline into this state for sale, use or distribution in this state shall furnish the department a verified statement showing the number of gallons

or gasoline gallons equivalent

of gasoline delivered during the month preceding the report, the name of the person to whom the delivery was made and the place of delivery;

(iii)

Each person who exports gasoline from this state shall report the number of gallons

or gasoline gallons equivalent

exported, the destination state and the name of the person to whom exported;

(iv)

On
or before the last day of each month:

(A)

Each dealer, who is not licensed as a distributor, shall submit a statement to the department in a format required by the department showing the number of billed gallons of gasoline acquired, the person who supplied the gasoline and the total gallons

and gasoline gallons equivalent

sold during the preceding calendar month;

(v)

A person shall not transport motor fuel by railroad tank car or transport truck unless the person has a shipping document for its transportation that complies with this section. A shipping document issued by a terminal operator or the operator of a bulk plant shall contain the following information:

(C)

The amount of motor fuel removed, indicating gross or net gallons

or gasoline gallons equivalent
;

(xi)

On or before the last day of the month following each calendar quarter, each carrier licensed under the provisions of the international fuel tax agreement shall file, in a format required by the department, a report indicating the total number of miles traveled in all jurisdictions by the operator's vehicles subject to the tax under this article, the total number of miles traveled by those vehicles in this state, the amount of gasoline used by those vehicles in all jurisdictions, the amount of tax under this article paid during the calendar quarter and any other information required by the department to compute the licensee's tax liability. The licensee shall pay all taxes due under this article at the time the report is filed. If the tax on gasoline imported in the fuel supply tanks of motor vehicles for taxable use on Wyoming highways can be more accurately determined on a mileage basis, the department may approve and adopt that basis. In the absence of mileage records showing the number of miles actually operated per gallon of gasoline

or gasoline gallon equivalent
consumed, it shall be presumed
that not less than one (1) gallon

or (1) gasoline gallon equivalent

of gasoline was consumed for every four (4) miles traveled.

(b)

Payment. The following shall apply:

(iii)

A distributor or importer who owns a bulk plant in this state may take a shrinkage credit of one percent (1%) on gross gallons
or gasoline gallons equivalent

of bulk gasoline purchased directly from a terminal and delivered in this state for use, sale or distribution. This credit may be claimed on the monthly tax return. A distributor or importer who does not own a bulk plant, but owns retail locations and distributes gasoline to those locations only shall be entitled to the shrinkage credit on gross gallons of bulk gasoline delivered.

3
9
‑
17
‑
108.

Enforcement.

(c)

Penalties. The following shall apply:

(vi)

Any person who does not display the price per gallon

or gasoline gallon equivalent

including all applicable taxes at which gasoline is to be sold as
provided by W.S. 39
‑
17
‑
103(c)(
i
) and (ii) is guilty of a misdemeanor punishable as provided in paragraph (vii) of this subsection;

39
‑
17
‑
109.

Taxpayer remedies
.

(c)

Refunds. The following shall apply:

(ii)

Gasoline or gasohol purchased from a Wyoming licensed distributor or dealer by the University of Wyoming and community colleges and public schools located in Wyoming is subject to refund of the license tax. The record of purchases under this paragraph shall be submitted monthly by the purchaser on refund forms provided by or in a format required by the department, along with receipts detailing gallons

and gasoline gallons equivalent
purchased and license taxes paid. The refund form and receipts are invalid if not submitted to the department within one (1) year following date of purchase;

(vi)

Gasoline purchased for agricultural purposes as defined in W.S. 39
‑
17
‑
101(a)(
i
) is qualified for a refund of the license tax imposed under W.S. 39
‑
17
‑
104(a)(
i
) and (ii) as declared by the applicant. Any
person claiming a refu
nd of the agricultural gas tax
for which the license tax has been paid shall submit a record of purchases and shall specify the percentage of such purchases qualifying for the refund on a form provided by or in a format required by the department, along with receipts detailing the bulk gallons

or gasoline gallons equivalent
purchased and license taxes paid. The department shall establish by rule a form or the format for applying for the refund under this subsection. The refund form and receipts shall be invalid if not submitted to the department within one (1) year following the date of purchase. Not to exceed sixty (60) days following submission of the information required by this paragraph, the department shall issue a refund of the qualified gasoline license tax.

39
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17
‑
111.

Distribution
.

(c)

The department shall certify to the state treasurer amounts to be credited to appropriate accounts based upon deductions from the taxes collected under this article in the following order:

(ii)

Deduct an amount collected on fuel used in snowmobiles, computed by multiplying the number of snowmobiles for which registration and user fees have been paid during the current fiscal year under W.S. 31
‑
2
‑
404(a)(
i
) and 31-2-409(a)(ii) times sixteen dollars and twenty-five cents ($16.25) plus the number of gallons

and gasoline gallons equivalent
of gasoline used by snowmobiles for which registration fees have been paid during the current fiscal year under W.S. 31
‑
2
‑
404(a)(ii) times the current gasoline tax rate as defined by W.S. 39
‑
17
‑
104(a)(
i
). The number of gallons

and gasoline gallons equivalent
used by commercial snowmobiles shall be reported to the department by all businesses offering commercial snowmobile recreational leasing. The amounts computed shall be credited to a separate account to be expended by the department of state parks and cultural resources to impro
ve snowmobile trails in Wyoming;

Section
2
.

This act is effective January 1, 201
4
.

(END)

1
HB0254